Oil and gas reserve value disclosures and bid-ask spreads
Article Abstract:
A decline in the bid-ask spread of disclosing firms' common stock that have persisted for a whole year following the initial reserve disclosures is responsible for the initial disclosure of the discounted current value of oil and gas reserves mandated by the US Securities and Exchange Commission in Accounting Series Release No 253 (ASR 253). ASR 253 promotes equal opportunity in financial markets by equalizing access to information across classes of investors.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 1998
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Owners seek land change
Article Abstract:
Companies such and Palm Inc. and Cisco Systems Inc. are seeking to convert their indusrtrial property to retail or housing use. The city of San Jose doesn't approve the companies' requests, citing potential future need.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2003
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Taxi firms suspending alternative fuel effort
Article Abstract:
Taxis have given up using compressed natural gas for every sixth taxi because of complaints from other taxi services that the alternative fuel vehicles are preferred by passengers.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2003
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